Commentary

Non-business activities

10 Czech Republic
10 Czech Republic | Commentary

Non-business activities

10 Czech Republic | Commentary

Non-business activities

In most cases, supplies not made by way of business will consist of:

  1.  

    •     purely private, personal or hobby activities of private individuals; and

  2.  

    •     supplies made by charities (or other similar not-for-profit bodies) for no or minimal consideration.

VAT does not apply to these supplies and VAT is not recoverable on costs associated with these activities.

If the costs relate to both taxable and non-business activities, the input VAT will need to be apportioned using a fair and reasonable method and the amount of input VAT attributable to taxable activities can be recovered (subject to the normal rules).

VAT registration

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